HQ 0089969 - Farmer Doll - United States International Trade Commision Rulings

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HQ 089969
September 13, 1991

CLA-2 CO:R:C:F 089969 STB

CATEGORY: CLASSIFICATION

TARIFF NO.: 9502.10.8000

Mr. Fermin Cuza
Mattel, Inc.
Customs Administration
333 Continental Boulevard
El Segundo, CA 90245-5012

RE: Farmer Doll

Dear Mr. Cuza:

This letter is in response to your inquiry of July 26, 1991, concerning the classification of Mattel's "Farmer Doll" that, according to the marking on the sample, will be made in China. A sample was submitted with your request.

FACTS:

The Farmer Doll is approximately 14 inches tall (from head to foot) with an arm span of approximately 11 inches. Small electronic sensors are placed in the head, arm, stomach and leg which cause the doll to "talk" when one of the sensors is pressed. A battery pack occupies a large portion of the torso; a small amount of traditional stuffing material mostly surrounds the battery pack. The extremities and head are stuffed with traditional stuffing material.

ISSUE:

Whether the Farmer Doll should be classified as a stuffed doll or as a doll that is other than stuffed?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied.

The subject doll can be classified by reference to GRI 1. It is our determination that the item is properly classified under subheading 9502.10.8000, HTSUSA, the provision for other dolls that are not stuffed.

It is Customs position that a doll is considered stuffed for tariff purposes if the stuffing materials impart the shape and form of the torso of the figure. Customs has also held that the "feel" of an item may be relevant to the determination as stuffed or non-stuffed. This determination can be complicated by the presence of a harness or overlay. In this case there is no harness or overlay; the battery pack, however, has a noticeable effect on the shape and form of the torso. The battery pack is so large that the torso, the back of which extends abnormally outward, seems as if it were built around the battery pack. Additionally, there is very little stuffing surrounding the battery pack which causes a large majority of the torso of the doll to have a non-stuffed, "hard" feeling and quality. The doll and battery pack were weighed in the Customs Laboratory. The results showed the battery pack to constitute approximately one-fourth of the weight of the entire article or 25.9%. In sum, the battery pack is so obvious and intrusive that the doll loses its stuffed quality; the torso is really stuffed with the battery pack rather than the stuffing material.

In your July 26 letter, you cite Headquarters Ruling Letter (HRL) 070836, dated August 31, 1983, to support your position that the Farmer Doll should be classified as a stuffed doll. HRL 070836 classified a toy clown figure containing a musical chime device in its torso as stuffed. You also note that the cited ruling referred to the guidelines for stuffed dolls set out in the letter from the Office of the United States Trade Representative (USTR) dated May 21, 1982.

An examination of HRL 070836 reveals the following two paragraphs:

The inclusion of the musical chime device in the torso of the figure does not, in and of itself, preclude a determination that the clown is "stuffed" for tariff classification purposes, in that it is functional...provided it does not constitute the sole or predominant stuffing or filler material. (Emphasis added.)

The amount of traditional-type filler or stuffing material is sufficient to fully occupy the torso and head cavities, despite the absence of such material in the appendages (which, in this case, are minimal).

Additionally, in describing the clown figure at issue in HRL 070836, the ruling states that "...the head and torso are filled with a man-made fiber-fill material which, despite having a soft feel, fully occupies those cavities." In the case of the Farmer Doll, the battery pack constitutes the "predominant" stuffing material. The torso does not have a soft feel, but rather, as described above, a rather "hard" feel. The citation of the USTR letter in HRL 070836 is in general terms and seems only to be used to support the concept that it is not necessary that the appendages, or extremities, be stuffed, a concept which the ruling specifically mentions. If Customs intention in HRL 070836 was to adopt your proposed interpretation of the USTR letter, i.e., that a doll is stuffed as long as the torso is manufactured to contain stuffing and there is some stuffing present in the torso, then Customs would not have stated that the musical chime device cannot comprise the "predominant stuffing or filler material" in order for the item to be classified as stuffed. The determination that the Farmer Doll is not stuffed is consistent with a long line of Customs rulings and decisions.

HOLDING:

The subject Farmer Doll is properly classifiable under subheading 9502.10.8000, HTSUSA, the provision for dolls representing only human beings and parts and accessories thereof, dolls whether or not dressed, other, other, other. The applicable duty rate is 12% ad valorem.

Sincerely,

John Durant, Director

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